OpenLegislation

Chapter 2 Relevant non-lending relationships

  1. Introduction: meaning of “relevant non-lending relationship” etc
  2. Application of Part 5 to relevant non-lending relationships
  3. Meaning of “money debt” and “interest” in this Chapter
  4. Exclusions

Notes on Part 6

Modifications

C1

Pt. 6 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)